دور الحوكمة الإلكترونية في تحقيق التقدير الذاتي للتحاسب الضريبي في الشركات العراقية : دراسة تطبيقية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The research aims to know the role played by electronic governance in determining taxable income accurately on the entry of taxpayers as well as helping to achieve self-assessment of tax administration in companies.

The research was applied to a sample of data and financial reports of the Iraqi industrial companies listed in the Iraqi Stock Exchange for the years Financial (2017-2018) was carried out by conducting analysis on those data reaching research objectives and hypothesis testing.

The most important finding of the research is that following the Iraqi industrial companies to the method of self-assessment of tax accounting is a good scientific procedure that contributes to building a transparent and honest relationship between the taxpayers and the tax administration as well as its contribution in providing the appropriate environment for the Iraqi industrial companies in order to determine the appropriate accuracy in the administrative work procedure In a fair form between the violin.

The most important finding recommended by the research is that the tax administration to activate modern scientific methods in order to determine the self-assessment of tax accounting and the provision of material and human resources, as well as the issuance of legal legislation explicitly provides the use of the self-assessment system as is the practice in most countries of the world as well as sensitize the taxpayers to pay the tax that the amounts paid by them have benefits to the community as a whole and warn them not to abide by the exact rates of the consequences of the legal irregularities.